Sustainability Disclosure: Evidence from Mandatory Reporting Regulation in the European Union (1) (Routledge Studies in Central and Eastern European Business and Economics)

By: Maria Aluchna and Justyna Szumniak-Samolej and Grażyna Aniszewska-Banaś and Rafał Mrówka and Mikołaj Pindelski and Tomasz Serwański

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Synopsis: Sustainability Disclosure examines the evolution of sustainability disclosure resulting from the implementation of mandatory reporting legislation within the European Union using the evidence from the Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). Overall, the findings underscore the significance of mandatory reporting legislation in increasing the number of companies disclosing their social and environmental impact, as well as broadening the scope of reporting.Addressing the current topics of mandatory regime for sustainability disclosure, the book offers important insights for academic scholars, regulators, and policy makers indicating strength and weaknesses of NFRD with potential feedback for the recently introduced CSRD regulation. In addition, the analysis of the evidence from companies listed on the Warsaw Stock Exchange (WSE) delivers interesting lessons for practitioners, managers, and auditors responsible for implementing mandatory reporting legislation at the company level. Finally, the book would be helpful for Ph.D. candidates and students of management and organisation, economics, finances as well as legal studies willing to develop their understanding about sustainability disclosure.

Book Quality:: Publisher Quality
Book Size:: 184 Pages
ISBN-13:: 9781040425930
Related ISBNs:: 9781040425916, 9781003569893, 9781032936161
Publisher:: Taylor & Francis
Date of Addition:: 09/11/25
Copyrighted By:: selection and editorial matter, Maria Aluchna, Grażyna Aniszewska-
Adult content:: No
Language:: English
Has Image Descriptions:: No
Categories:: Nonfiction, Business and Finance, Earth Sciences, Law, Legal Issues and Ethics
Submitted By:: Bookshare Staff
Usage Restrictions:: This is a copyrighted book.
Edited by:: Maria Aluchna
Edited by:: Grażyna Aniszewska-Banaś
Edited by:: Rafał Mrówka
Edited by:: Mikołaj Pindelski
Edited by:: Tomasz Serwański
Edited by:: Justyna Szumniak-Samolej